GST exemptions for government-related services: nil-rating and expanded definitions for Governmental Authority and Government Entity.
The notification amends the Uttarakhand SGST exempted supplies table and definitions: it expands recipients to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts a nil-rated entry for Chapter 99 services supplied by a Government Entity to government recipients against grants; exempts certain goods transport agency services to unregistered persons with specified exclusions; exempts annuity-based access to roads or bridges; revises the scope of upfront amounts for long-term leases payable to predominantly government-owned development entities; and defines "Governmental Authority" and "Government Entity" as bodies with ninety percent or more government participation.

Expanded Government Entity definitions broaden exempt supply beneficiaries while restricting input tax credit for certain transport and works contracts.
Amendments expand exemption recipients to include Central Government, State Government, Union territory, local authorities, Governmental Authority and Government Entity, define those terms by statutory establishment and ninety per cent participation, and condition supplies to such entities on procurement related to entrusted works. They revise entries for composite works contracts (including predominantly earth work and offshore E&P), passenger transport and vehicle renting where fuel is included with input tax credit restrictions, transportation of natural gas, leasing of pre-commencement vehicles with a reduced tax treatment, and broaden goods and job-work classifications.

State tax on motor vehicles: reduced taxable rate for intra State supplies subject to purchase and registration conditions.
Notifies State tax on intra State supplies of goods under Chapter 87 (Motor Vehicles) at a reduced rate of 65% of the State tax otherwise applicable, subject to conditions in the annexure. Eligibility depends on purchase and supply timing, supplier registration, and non availment of input tax credit on earlier duties or taxes. The notification adopts the First Schedule to the Customs Tariff Act for classification and interpretation and contains a temporal limitation after which it will not apply.

Composition scheme threshold increased under GST law, substituting the prior monetary limit and made effective from an earlier date.
Amendment increases the turnover threshold for eligibility to the composition scheme under the State Goods and Services Tax Act by substituting the previous monetary limit with a higher monetary limit. The change is effected under sub section (1) of section 10 and modifies an earlier state notification on the composition scheme, with the substitution deemed to operate from an earlier effective date.

Supply of used and seized goods added to notification allowing government authorities to supply such goods to registered persons.
Amendment adds an entry applicable to supplies described as used vehicles, seized and confiscated goods, old and used goods, and waste and scrap, where the supplier is the Central Government, State Government, Union territory or a local authority and the recipient is any registered person; the amendment is made under the State's statutory power to amend notifications and is stated to operate from 13th October, 2017.

Government Entity definition expanded and supplies against grants addressed in amended state GST notification.
Amendment inserts entries recognising Duty Credit Scrips and supplies by a Government Entity to government bodies against grants; defines Government Entity as a statutory or government-established authority, board or body (including society, trust, corporation) with ninety percent or more participation by equity or control to carry out entrusted government functions; and requires an affidavit from a brand owner who forgoes actionable claims when a different person undertakes packing authorising printing on unit containers. The notification is deemed effective from 13th October, 2017.

GST rate schedule amendments revise taxable entries, exemptions and brand-name conditions for food products, scrap, textiles and industrial parts.
The notification amends the Uttarakhand GST rate schedule by adding, substituting and omitting entries for specified goods across the 2.5%, 6%, 9% and 14% schedules, including dried mangoes, khakhra, namkeens, medicaments, waste and scrap materials, e-waste, biomass briquettes, manmade filament yarns, poster colour, office fittings, engine and pump parts, and plain shaft bearings. It also revises the brand-name exemption framework by requiring an affidavit and authorisation where the brand owner and packer are different persons, and takes effect from 13 October 2017.

GST exemption scope expanded: amendment applies exemption to all registered persons, effective from 13 October 2017.
The notification omits the proviso under Paragraph 1 of Notification No. 522/2017/9(120)/XXVII(8)/2017 and provides that the specified exemption shall apply to all registered persons until the 31st day of March, 2018; the amendment is effected under section 11(1) of the Uttarakhand GST Act and is deemed to come into force from 13th October 2017.

Tax classification update for specified textile and handicraft items alters their GST schedule treatment, effective retrospectively.
Amendment substitutes the serial number 9 entry to list Textile (handloom products), Handmade shawls, stoles and scarves and inserts new serials 29-33 to include Chain stitch, Crewel namda gabba, Wicker willow products, Toran, and Articles made of shola, each applicable to any chapter; effective from 13 October 2017 under the Uttarakhand SGST Act authority.

Turnover threshold triggers payment of State tax at time of supply and mandatory filing of returns under Chapter IX.
Registered persons below the prescribed turnover threshold, or likely below it in their registration year, who did not opt for composition levy must pay State tax on outward supplies at the time of supply as per section 12(2)(a) including section 14 situations, and must furnish details and returns under Chapter IX and associated rules, with payment periods as specified in the Act.

Proper officers authorised to sanction GST refunds under central-framework appointments for applicants within their territorial jurisdiction.
Officers appointed under the Central Goods and Services Tax framework and authorised by the Commissioner in the Board shall act as proper officers for the sanction of refund under the refund provisions read with the Uttarakhand GST Act in respect of registered persons located within those officers' territorial jurisdiction; the notification is deemed effective from 13 October 2017.

GST exemption for admission to protected monuments: services listed attract nil tax, and PDS service description revised.
Substitutes the entry for serial number 11A to describe services by fair price shops supplying food grains, kerosene, sugar, edible oil, etc. under the Public Distribution System against commission or margin; omits serial number 11B and its entries; and inserts serial number 79A to provide that services by way of admission to a protected monument (declared under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 or relevant State Acts) are subject to Nil tax. The amendments take effect from 15th November, 2017.

Composite supply of works contract redefined, and restaurant and accommodation supply classifications with input tax credit limits amended.
Amendments to Notification No. 525/2017 substitute definitions and tariff entries: item (vi) under serial 3 now reads composite supply of works contract as defined in the Uttarakhand GST Act; serial 7's items (i) and (iii) are replaced to define restaurant and food supply treatments with a declared tariff exclusion and a restriction on input tax credit where credit has been taken; item (iv) is omitted; item (ix) is recast to capture residual accommodation, food and beverage services; serial 26 adds manufacture of handicraft goods with a cross-reference definition.

Research institution tax exemption covers scientific equipment, software and experimental goods, subject to certificates and use conditions.
State tax is exempted on specified scientific and research goods supplied to designated research institutions, government departments and laboratories, and Regional Cancer Centres, to the extent the tax exceeds 2.5 per cent, subject to prescribed certificates, use conditions, and restrictions on transfer or sale in the case of registered research institutions. The notification covers instruments, equipment, consumables, software, live animals for experimental purposes, and prototypes within the specified annual value limit. It also defines public funded research institution, University, Head, and hospital for the purposes of the exemption.

Tax classification change for textile goods alters GST treatment for corduroy, nets and narrow woven fabrics under state notification.
Amendment to a state GST notification substitutes the entries at Sl. No. 6A to list knotted netting and made-up nets of textile materials; corduroy fabrics; and narrow woven fabrics (excluding heading 5807 and including narrow warp-only fabrics assembled by adhesive), and directs that the substitution operate from the notification's effective date, thereby modifying the GST classification of those textile items under Uttarakhand law.

Raw cotton classification: amendment adds a tariff entry allowing agriculturists and registered suppliers under state GST.
Inserts a new tariff entry (commodity code 5201) classifying raw cotton and designating agriculturists and any registered person as beneficiaries; enacted by amending the earlier State GST notification under the State GST statutory and general clause powers, and made effective from the specified commencement date in November 2017.

Branded goods classification amended: branded and unbranded supply treated differently under state GST, subject to registration and ANNEXURE conditions.
Amendment distinguishes goods classified as fresh or chilled from goods other than fresh or chilled, and treats non-unit-container goods bearing a registered brand name or a brand with actionable rights as subject to specific conditions in ANNEXURE I; it implements multiple schedule substitutions, insertions and omissions, and revises the Explanation to define "registered brand name" to include brands registered under domestic trademark or copyright law or under foreign law as on or after a specified reference date, with the amendments coming into force on the stated commencement date.

GST rate notification amended across multiple schedules, revising branded goods entries, exclusions, and tariff classifications
Amendments are made to Uttarakhand SGST notification No. 514/2017 on the rate of tax applicable to goods, with substitutions, insertions and omissions across multiple GST schedules. The changes cover numerous tariff entries for food products, agricultural goods, textiles, leather, paper, plastics, machinery, electrical goods, glass, ceramics and other articles, and also add entries for fly ash, aircraft-related goods, e-waste, bamboo furniture, wet grinders and permanent transfer of intellectual property rights. The explanation of registered brand name is also revised, and the notification takes effect from 15 November 2017.

Deemed export refund: suppliers must produce specified evidence and recipient undertakings to claim GST refunds.
Suppliers claiming refund on deemed export supplies must produce either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation or EPCG holder confirming receipt, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; and two recipient undertakings: that no input tax credit has been availed on such supplies and that the recipient will not claim the refund, allowing the supplier to claim it.

Deemed exports: specified supplies to EOUs and under Advance Authorisation are treated as deemed exports under GST.
Certain supplies are notified as deemed exports under the Delhi GST framework: supplies against Advance Authorisation; capital goods against Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units; and supply of gold by a bank or specified Public Sector Undertaking against Advance Authorisation, with key terms defined by reference to the Foreign Trade Policy, 2015-20.